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Netherlands

#21 of 25Worldwide49.5%

Europe · Amsterdam · EUR

Europe's most startup-friendly jurisdiction with the 30% ruling tax benefit, world-class startup ecosystem in Amsterdam, and strong English proficiency across the country.

59
Overall Score
Tax39
Funding100
Visa75
Residency73
Tax Res.45
Practical100
Remote39
Family90
Ecosystem100
Amsterdam

Dimension Profile

Jurisdiction Risk Warnings

1 Alert1 Caution
Regulatory RiskAlert

36% tax on unrealized investment gains from 2028

The Netherlands is implementing a 36% tax on unrealized investment gains (Box 3 reform), replacing the current deemed-return system. Effective from 2028. Many founders are restructuring or considering relocation.

Economic StabilityCaution

Capital flight risk from unrealized gains tax

The upcoming Box 3 reform is driving capital flight discussions among HNWIs and founders. Several wealth management firms report increased inquiries about relocating.

Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.

Dimension Breakdown

Corporate Tax Rate
25.8%
Capital Gains Rate
36%
Territorial System
No
IP Box Regime
Yes
IP Box Rate
9%
Tax Treaties
100
VAT Rate
21%
Dividend Withholding
15%
Holding Company Viable
Yes
Notes
Participation exemption exempts dividends and capital gains from qualifying subsidiaries. Innovation Box at 9% for qualifying IP. WARNING: The "Actual Return in Box 3 Act" passed February 2026 introduces 36% tax on unrealized gains on stocks, bonds, and crypto starting January 2028 (pending Senate). Startup shares and real estate exempt. This is a major negative for founders holding equity.
3 sources cited

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